Fedalen v. United States, 559 F.2d 1207 (3rd Cir. 1977). · Go Syfert
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Fedalen v. United States, 559 F.2d 1207 (3rd Cir. 1977). Cases Citing This Book View Copy Cite
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cited 4× by 1 distinct case · "§ 6512(a) operates as a limitation on the general jurisdictional grant of 28 U.S.C. § 1346 [.]"
357 citation events (13 in the last 25 years) across 12 distinct courts.
Strongest positive: Koss v. United States (ca3, 1995-11-07)
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977 2001 2026
Top citers, strongest first. 38 distinct citers. How cited ↗
discussed Cited as authority (quoted) Koss v. United States
3rd Cir. · 1995 · quote attribution · 1 verbatim quote · confidence low
6512(a) operates as a limitation on the general jurisdictional grant of 28 u.s.c. 1346
cited Cited "see" Cedric Ray Allen v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68, 85-86 (1975), aff’d, 559 F.2d 1207 (3d Cir. 1977).
cited Cited "see" Worsham v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 , 84 (1975) , aff'd without published opinion , 559 F.2d 1207 (3d Cir. 1977) ; Hawkins v. Commissioner , T.C.
cited Cited "see" Anderson v. Comm'r
Tax Ct. · 2003 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. without published opinion 559 F. 2d 1207 (3d Cir. 1977) ; see also Wisniewski v. Commissioner, T.C.
discussed Cited "see" Stephen W. Williams v. Commissioner
Tax Ct. · 2000 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68, 78-79 , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977); see also Mosher v. Internal Revenue Service, 775 F.2d 1292, 1294 (5th Cir. 1985)(per curiam).
cited Cited "see" Schaeffer v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 , 82-83 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) .
discussed Cited "see" Sokol v. Commissioner (2×)
unknown court · 1989 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 , 83 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) ; Cataldo v. Commissioner , 60 T.C. 522 , 523 (1973) , affd. per curiam 499 F.2d 550 ↩ (2d Cir. 1974) .
cited Cited "see" B.D. Morgan & Co. v. Commissioner
unknown court · 1988 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 , 78-79 (1975) , affd. without opinion 559 F.2d 1207 ↩ (3d Cir. 1977) .
cited Cited "see" Joint Implant Surgeons, Inc. v. Commissioner
unknown court · 1988 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. in an unpublished opinion 559 F.2d 1207 (3d Cir. 1977) ; Jarvis v. Commissioner, 78 T.C. 646 (1982) .
discussed Cited "see" Karlin v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. in an unpublished opinion 559 F.2d 1207 (3d Cir. 1977) ; Jarvis v. Commissioner, 78 T.C. 646 (1982) . *543 Section 6653(a) provides for additions to tax if any part of the underpayment is due to negligence or an intentional disregard of rules or regulations.
cited Cited "see" Riely v. Commissioner
Tax Ct. · 1983 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. without published opinion 559 F. 2d 1207 (3d Cir. 1977) ; Fahy v. Commissioner, T.C.
discussed Cited "see" Raley v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Cupp. v. Commissioner, 65 T.C. 68 , 78-79 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) ; United States v. Porth, 426 F.2d 519 (10th Cir. 1970) ; Reiff v. Commissioner, 77 T.C. 1169 , 1176-1178 (1981) , and the cases cited therein.
discussed Cited "see" Thompson v. Commissioner (2×)
unknown court · 1982 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68, 79 (1975), affd. 559 F.2d 1207 (3d Cir. 1977).
discussed Cited "see" Cline v. Commissioner
unknown court · 1982 · signal: see · confidence high
See Cupp v. Commissioner, 559 F.2d 1207 (3d Cir. 1977) , affg. 65 T.C. 68 (1975) ; United States v. Rickman, 638 F.2d 182 (10th Cir. 1980) ; Hatfield v. Commissioner, 68 T.C. 895 (1977) ; Browne v. Commissioner, 73 T.C. 723 (1980) ; Jackson v. Commissioner, 73 T.C. 394 (1979) ; and recent Memorandum opinions of this Court such as Boger v. Commissioner, T.C.Memo. 1981-629 , Stonier v. Commissioner, T.C.Memo. 1981-662 , and cases cited therein.
discussed Cited "see" Hilburn v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) . *8 Petitioner has offered no evidence to show error in respondent's determination of the addition to tax under section 6653(a) for negligence or intentional disregard of rules and regulations.
discussed Cited "see" Stonier v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) , Hatfield v. Commissioner , 68 T.C. 895 (1977) , and recent Memorandum Opinions of this Court such as Payne v. Commissioner , T.C.Memo. 1981-654 ; *88 Boger v. Commissioner , T.C.Memo. 1981-629 , and cases cited therein.
cited Cited "see" Howell v. Commissioner
unknown court · 1981 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) , affd. in an unpublished opinion 559 F.2d 1207 (3d Cir. 1977) .
cited Cited "see" Robert Leslie Busche, Cross-Appellant v. Wallace E. Burkee, Cross-Appellee
7th Cir. · 1981 · signal: see · confidence high
See Behan v. City of Dover, 419 F.Supp. 562, 566-69 (D.Del.1976), aff’d 559 F.2d 1207 (3rd Cir. 1977).
cited Cited "see" Huffman v. Comm'r
Tax Ct. · 1981 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) , affirmed without published opinion 559 F.2d 1207 (3d Cir. 1977) .
discussed Cited "see" Collins v. Commissioner (2×)
Tax Ct. · 1980 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) , aff'd. in an unpublished opinion, 559 F. 2d 1207 (3d Cir. 1977) ; Gajewski v. Commissioner , 67 T.C. 181 (1976) , aff'd. in an unpublished opinion, 578 F. 2d 1383 (8th Cir. 1978) .
cited Cited "see" Giles v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 , 79 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) .
cited Cited "see" Babcock v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 , 78 , 80 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) , and the cases cited therein.
cited Cited "see" Scott v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) .
discussed Cited "see" Broughton v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) ; Hatfield v. Commissioner, 68 T.C. 895 (1977) ; Gajewski v. Commissioner, 67 T.C. 181 (1976) ; Burns, Stix Friedman & Co. v. Commissioner, 57 T.C. 392 (1971) . 2 The constitutionality of the income tax as it applies to individuals has been upheld in numerous cases.
cited Cited "see" Snyder v. Comm'r
Tax Ct. · 1978 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 ↩ (3d Cir. 1977) , upholding these penalties in similar circumstances.
discussed Cited "see" WODTKE v. COMMISSIONER
Tax Ct. · 1978 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) ; Gajewski v. Commissioner, 67 T.C. 181 (1976) ; Hatfield v. Commissioner, 68 T.C. 895 (1977) ; United States v. Daly, 481 F.2d 28 (8th Cir. 1973) .
discussed Cited "see" MILLER v. COMMISSIONER
Tax Ct. · 1978 · signal: see · confidence high
See Cupp v. Commissioner , 65 T.C. 68 (1975) , *58 affd. 559 F.2d 1207 (3d Cir. 1977) ; Gajewski v. Commissioner , 67 T.C. 181 (1976) ; Hatfield v. Commissioner , 68 T.C. 895 (1977) ; United States v. Daly , 481 F.2d 28 (8th Cir. 1973) .
discussed Cited "see" Anderson v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) ; Hatfield v. Commissioner, 68 T.C. 895 (1977) ; Gajewski v. Commissioner, 67 T.C. 181 (1976) ; Burns, Stix Friedman and Co. v. Commissioner, 57 T.C. 392 (1971) .
discussed Cited "see" williams-v-commissioner (2×)
unknown court · Jua · signal: see · confidence high
See Cupp v. Commissioner, 65 T.C. 68 , 78-79 , affd. without published opinion 559 F.2d 1207 (3rd Cir. 1977) ; see also Mosher v. Internal Revenue Service, 775 F.2d 1292 , 1294 (5th Cir. 1985) (per curiam).
cited Cited "see, e.g." Patrick C. Kelley
Tax Ct. · 2021 · signal: see also · confidence low
See sec. 7442; see also Cupp v. Commissioner, 65 T.C. 68, 84 (1975), aff’d, 559 F.2d 1207 (3d Cir. 1977); Hawkins v. Commissioner, T.C.
cited Cited "see, e.g." Penland v. Comm'r
Tax Ct. · 2011 · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner , 65 T.C. 68 , 85-86 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) .
cited Cited "see, e.g." Randolph v. Commissioner
Tax Ct. · 2000 · signal: see also · confidence low
See sec. 6065; see also, e.g., Cupp v. Commissioner, 65 T.C. 68 , 78-79 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) .
discussed Cited "see, e.g." Morrison v. Commissioner
Tax Ct. · 1987 · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner, 65 T.C. 68 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) ; Vaira v. Commissioner, 52 T.C. 986 (1969) , *135 revd. on other grounds 444 F.2d 770 (3d Cir. 1971) . 6 The petitioners further argue that the section 6651 addition to tax should not be imposed because Mr. Morrison's mistaken belief as to the legal effect of deleting the crucial phrase constitutes reasonable cause for their failure to file a valid return.
cited Cited "see, e.g." Sharon D. Welch v. United States
1st Cir. · 1985 · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner, 65 T.C. 68, 83-84 (1975), aff'd, 559 F.2d 1207 (3d Cir.1977).
cited Cited "see, e.g." Franklet v. United States
N.D. Cal. · 1984 · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner, 65 T.C. 68, 83-84 (1975), aff'd, 559 F.2d 1207 (3d Cir.1977).
discussed Cited "see, e.g." Stoller v. Commissioner
Tax Ct. · 1983 · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner, 65 T.C. 68 , 72 (1975) , affd. 559 F.2d 1207 (3d Cir. 1977) ; Marcello v. Commissioner, 380 F.2d 509 (5th Cir. 1967) , affg. a *523 Memorandum Opinion of this Court; Estate of Hague v. Commissioner, 45 B.T.A. 104 , 109 (1941) , affd. 132 F.2d 775 , 776 (2d Cir. 1943) , cert. denied 318 U.S. 787 ; O'Dwyer v. Commissioner, 28 T.C. 698 (1957) , affd. 266 F.2d 575 (4th Cir. 1959) , cert. denied 361 U.S. 862 ; Harper v. Commissioner, 54 T.C. 1121 (1970) .
cited Cited "see, e.g." SOMMER v. COMMISSIONER
Tax Ct. · 1983 · signal: see also · confidence low
See also Cupp v. Commissioner, 65 T.C. 68 , 78-79 (1975) , affd. in an unpublished opinion, 559 F.2d 1207 (3d Cir. 1977) .
cited Cited "see, e.g." Overton
unknown court · Mic · signal: see, e.g. · confidence low
See, e.g., Cupp v. Commissioner, 65 T.C. 68 , 7879 (1975) , affd. without published opinion 559 F.2d 1207 (3d Cir. 1977) ; *353 Sochia v. Commissioner, T.C.
Retrieving the full opinion text from the archive…
Fedalen
v.
United States
76-2486.
Court of Appeals for the Third Circuit.
Jun 23, 1977.
559 F.2d 1207
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 65%
Citer courts: Third Circuit (1)

559 F.2d 1207

Fedalen
v.
U. S.

No. 76-2486

United States Court of Appeals, Third Circuit

6/23/77

1

E.D.Pa.

AFFIRMED